Europoint: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Europoint
Largest movements
- Stocks and contracts +€5.5m
new in 2025: €5.5m
- Receivables within one year -€3.0m
down €3.0m (-94.0%), from €3.2m to €189,355
of which Other amounts receivable: -€2.8m
- Current investments +€1.2m
new in 2025: €1.2m
- Intangible fixed assets +€270,757
new in 2025: €270,757
- Cash +€237,440
up €237,440 (+62.5%), from €379,982 to €617,423
mainly Contributions, distributions and other (+€4.4m) and Receivables within one year (+€3.0m)
- Profit (loss) carried forward +€4.1m
up €4.1m (+268%), from €1.5m to €5.6m
- Other debts -€1.8m
down €1.8m (-93.9%), from €1.9m to €114,113
- Trade debts +€1.0m
up €1.0m (+727%), from €142,889 to €1.2m
- Reserves +€752,955
up €752,955 (+40,591%), from €1,855 to €754,810
of which Tax-exempt reserves: +€673,600
- Tax, wage and social debts +€256,150
up €256,150 (+309%), from €82,789 to €338,939
of which Remuneration and social security: +€226,127
- Gross operating margin +€1.3m
up €1.3m (+181%), from €695,754 to €2.0m
- Staff costs +€825,799
up €825,799 (+154%), from €535,975 to €1.4m
- Taxes +€137,161
up €137,161 (+384%), from €35,706 to €172,867
- Financial income +€85,552
up €85,552 (+61.3%), from €139,635 to €225,187
- Depreciation +€75,520
up €75,520 (+254%), from €29,767 to €105,287
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,636,963 | €8,022,207 | +€4.4m | +121% |
| Fixed assets | 21/28 | €99,338 | €513,613 | +€414,275 | +417% |
| Intangible fixed assets | 21 | - | €270,757 | +€270,757 | |
| Tangible fixed assets | 22/27 | €99,338 | €200,273 | +€100,935 | +102% |
| Plant, machinery and equipment | 23 | - | €11,463 | +€11,463 | |
| Furniture and vehicles | 24 | €99,338 | €71,782 | -€27,556 | -27.7% |
| Other tangible fixed assets | 26 | - | €117,029 | +€117,029 | |
| Financial fixed assets | 28 | - | €42,582 | +€42,582 | |
| Current assets | 29/58 | €3,537,625 | €7,508,594 | +€4.0m | +112% |
| Stocks and contracts in progress | 3 | - | €5,484,791 | +€5.5m | |
| Stocks | 30/36 | - | €5,484,791 | +€5.5m | |
| Amounts receivable within one year | 40/41 | €3,156,792 | €189,355 | -€3.0m | -94.0% |
| Trade receivables | 40 | €301,379 | €180,459 | -€120,921 | -40.1% |
| Other amounts receivable | 41 | €2,855,413 | €8,896 | -€2.8m | -99.7% |
| Current investments | 50/53 | - | €1,200,000 | +€1.2m | |
| Cash at bank and in hand | 54/58 | €379,982 | €617,423 | +€237,440 | +62.5% |
| Deferred charges and accrued income | 490/1 | €851 | €17,026 | +€16,175 | +1,901% |
| Total equity and liabilities | 10/49 | €3,636,963 | €8,022,207 | +€4.4m | +121% |
| Equity | 10/15 | €1,535,864 | €6,384,618 | +€4.8m | +316% |
| Contributions | 10/11 | €6,200 | €12,400 | +€6,200 | +100% |
| Reserves | 13 | €1,855 | €754,810 | +€752,955 | +40,591% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Tax-exempt reserves | 132 | - | €673,600 | +€673,600 | |
| Distributable reserves | 133 | - | €81,210 | +€81,210 | |
| Profit (loss) carried forward | 14 | €1,527,809 | €5,617,408 | +€4.1m | +268% |
| Amounts payable | 17/49 | €2,101,099 | €1,637,589 | -€463,511 | -22.1% |
| Amounts payable within one year | 42/48 | €2,098,599 | €1,635,089 | -€463,511 | -22.1% |
| Trade debts | 44 | €142,889 | €1,182,037 | +€1.0m | +727% |
| Suppliers | 440/4 | €142,889 | €1,182,037 | +€1.0m | +727% |
| Taxes, remuneration and social security | 45 | €82,789 | €338,939 | +€256,150 | +309% |
| Taxes | 450/3 | €3,582 | €33,605 | +€30,023 | +838% |
| Remuneration and social security | 454/9 | €79,206 | €305,334 | +€226,127 | +285% |
| Other amounts payable | 47/48 | €1,872,922 | €114,113 | -€1.8m | -93.9% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €535,975 | €1,361,774 | +€825,799 | +154% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,767 | €105,287 | +€75,520 | +254% |
| Other operating charges | 640/8 | €25,484 | €24,540 | -€944 | -3.7% |
| Gross operating margin | 9900 | €695,754 | €1,955,988 | +€1.3m | +181% |
| Operating profit (loss) | 9901 | €104,529 | €464,388 | +€359,859 | +344% |
| Financial income | 75/76B | €139,635 | €225,187 | +€85,552 | +61.3% |
| Recurring financial income | 75 | €139,635 | €225,187 | +€85,552 | +61.3% |
| Financial charges | 65/66B | €137,645 | €62,199 | -€75,446 | -54.8% |
| Recurring financial charges | 65 | €137,645 | €62,199 | -€75,446 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €106,518 | €627,375 | +€520,857 | +489% |
| Income taxes | 67/77 | €35,706 | €172,867 | +€137,161 | +384% |
| Profit (loss) for the period | 9904 | €70,812 | €454,508 | +€383,695 | +542% |
| Profit (loss) for the period to be appropriated | 9905 | €70,812 | €454,508 | +€383,695 | +542% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.